Cláusula geral antiabuso

: a relação com as cláusulas específicas

Abstract

The permanent and increasingly complex attempt by the taxpayer to reduce the tax burden to which he is subject leads to the creation of a grey area in the legal system, that is not embodied in either a lawful tax planning or a tax planning against the law, but rather assumes itself as a planning practice that circumvents the spirit of the law and leads to the reduction of public revenue. The present dissertation aims to delimit the tax planning that is located in the above referred grey area and analyze the resources that the Tax Authority has at its disposal to combat it. In this context, emerges the General anti-abuse rule (GARR) that functions as the last ratio of the legal system and which due to its open and indeterminate nature may create conflicts of interests between taxpayers and Tax Authority. Therefore, we propose to study the applicability of the General anti-abuse rule through the compliance of its requirement and to analyze the relationship between the General anti-abuse rule and specific anti-abuse rules in order to understand how the legal system should react in the event of an intersection between both.

Date of Award	18 Jul 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Marta Vicente (Supervisor)